Louisiana 2017 Regular Session

Louisiana House Bill HB655

Introduced
4/19/17  
Introduced
4/19/17  
Refer
4/20/17  

Caption

Provides with respect to the levy of state sales and use taxes on certain sales of services (OR +$202,000,000 GF RV See Note)

Impact

The potential impact of HB 655 on state laws includes adjustments to how sales and use taxes are applied across various sectors. With the introduction of this legislation, the state aims to create a more equitable tax structure by ensuring that the service economy contributes more substantially to state revenues. However, this change may invoke public debate around fairness and the implications for both service providers and consumers, especially in terms of increased costs passed down from providers to end-users.

Summary

House Bill 655 proposes to expand the sales and use tax base in Louisiana by including certain sales of services that were previously exempt. This includes a variety of personal and professional services such as credit reporting, debt collection, insurance services, and data processing. The bill aims to address the state's revenue needs by capturing tax on services that have become more prevalent in today's economy, especially as digital services gain a larger market share. By broadening the tax base, it is anticipated that the law will generate significant additional revenue for the state treasury, estimated at over $200 million annually.

Sentiment

The sentiment surrounding HB 655 appears mixed among stakeholders. Proponents argue that the bill is a necessary step for modernizing the state's tax code and stabilizing revenue streams, particularly with fluctuating income in traditional sectors. Conversely, opponents express concerns about the bill’s potential to disproportionately affect lower-income individuals and small businesses that rely on these services, as the burden of the tax could halt growth in those areas. The discussions reflected a clear tension between the need for increased state funding and the potential economic trade-offs associated with new taxation.

Contention

Notable points of contention in discussions around HB 655 include the classification of certain services as taxable, potentially inviting pushback from sectors that feel targeted. Areas such as personal services, including massage and escort services, have raised eyebrows and questions about moral implications and public sentiment. There's also concern regarding how businesses would adapt to the new tax structure and what exemptions, if any, might be allowed. Overall, the bill represents a significant shift in tax policy that will require careful consideration of its impacts on individuals and businesses alike.

Companion Bills

No companion bills found.

Previously Filed As

LA HB562

Provides with respect to the levy of state sales and use taxes on certain sales of tangible personal property and services (OR INCREASE GF RV See Note)

LA HB19

Provides with respect to taxation of the sales of certain services (Item #2) (OR +$124,000,000 GF RV See Note)

LA HB673

Provides with respect to the exclusions and exemptions applicable to sales and use taxes (RR2 SEE FISC NOTE GF RV See Note)

LA HB636

Provides with respect to the imposition of sales and use taxes (OR +$196,000,000 GF RV See Note)

LA HB61

To provide with respect to the applicability of certain exclusions and exemptions from state sales and use taxes (EN +$272,300,000 GF RV See Note)

LA HB578

Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)

LA HB423

Provides relative to state and local sales and use taxes (OR INCREASE GF RV See Note)

LA HB9

Provides for sales and use tax on certain services (Items #8 and 13) (EG +$492,000,000 RV See Note)

LA HB11

Provides with respect to the rate and base of state sale and use taxes (Item #22) (OR +$543,000,000 GF RV See Note)

LA HB15

Provides with respect to the rate and base of state sales and use tax (Item #22) (OR +$549,000,000 GF RV See Note)

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